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At December 31, 2021, Sandhill Corporation had the following debt securities that were purchased during 2021, its first year of operation: All market declines are

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At December 31, 2021, Sandhill Corporation had the following debt securities that were purchased during 2021, its first year of operation: All market declines are considered temporary. Fair value adjustments at December 31,2021 should be established with a corresponding charge against Income Stockholders' Equity $11000 $46000 $22000 $0 $11000 $0 $11000 $22000

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